manual Alemania

German use and enjoyment rules

Member states can introduce another exception to the B2B rule according to the place where the services have been used and enjoyed. This exception may be introduced to avoid double taxation (positive use and enjoyment rules) or avoid non-taxation (negative use and enjoyment rules) or both.

Germany has introduced the positive use and enjoyment, hence deviating the place of supply to the country where the service is actually used when the customer is outside the EU and the service is also carried outside the EU. The following services are included: